20. There shall be exempt from any rate imposed under section 19-
| (a) all lands or buildings wholly or mainly used for religious, educational, or charitable purposes; |
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| (b) all buildings in charge of military sentries; |
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| (c) all burial and cremation grounds; |
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| (d) any immovable property which the Board may specially exempt from such rate on the ground of the poverty of the owner; |
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| (e) in the case of any defined portion of a rate, declared by resolution of the Board to be levied for the purposes of any special public service, any immovable property situated within any area which is not benefited by such service, or within which other provision is made for the said or a like service to the satisfaction of the Board. |
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Sri Lanka Consolidated Acts